Singapore legislation
Regulation 46F
Regulation 46F
Evidence required to support claim
Except as the Comptroller may otherwise allow, the claimant, before making the claim, must hold in respect of the relevant supply —
a copy of any invoice or equivalent document which shows the date, nature and customer of the relevant supply, and the consideration for the relevant supply;
records or any other documents showing that the claimant has accounted for and paid the tax on the relevant supply;
records or any other documents showing that the value of the supply or the tax paid on the basis of that value, has been reduced in whole or in part;
records or any other documents showing the reasons for issuing the credit note; and
records or any other documents showing that the claimant has reimbursed the customer the amount of the reduction in tax.